上市公司应加强内部审计

Internal audit should be strengthened in quoted company

随着市场经济环境的变化,内部审计的对象不仅限于财务审计,而是向更多的管理领域发展。本文主要从内部审计的重要性和如何加强内部审计两个方面论述上市公司应加强内部审计。

With the change of market economic environment, the object of internal audit is not only limited to financial audit, but also extends to management. The paper argued that purposes quoted companies should strengthen the internal audit from two aspects--- the importance of internal audit and how to strengthen it.